This is a bit sad actually. Goldmund posted a picture of the inside of this player. It uses the EXACT same Pioneer audio and video boards as well as the transport mechanism. They replaced the plastic tray with a metal one (looks better but no change in performance). They put in their own power supply and an very cheap output connection board. So given all of that, let's assume that it's about $1000 of Pioneer parts (Assuming it's the Elite boards), a chassis, and a power supply.

If it were a ground-up player (A nearly $1,000,000 investment for a company) then I would back this entirely. BUT IT IS NOT. The guys at Goldmund must have balls so large they have to be driven around in a cart - there's no way they could walk around! What a scam...

This just proves that some people have more money than they do brains!